The Relation Between Value And Assets Pricing Theory And Research About The Relation

It is the financial accountant's key questions that the assets are measured, the value theory is the center of Marxist political economy and classical political economy, have inevitable connection and how between the two it connects each other to be one innovation of theory order between the two, it is the center where this text studies too.The primary difficulty in this text is to the choice of the pricing method of the assets based on the value theory .The study on this question contributes to looking for the Rule of development of the historical cost measures attribute, even whole assets measure. At the same time this text proceeds from a lot of angles of one' s own theory and practice of accounting too, have studied various kinds of realistic necessities of existence of measuring attribute.Through studying, the author finds that: First, historical cost measure attribute to based on labor value theory, study it have great realistic meaning; Two, economy is developed, theory of demand more and more abundant, But historical cost measure attribute eternal first-selection accountant measure theory of socialist market economy in our country.